Act Info:
In section 31of the principal Act,-
(1) after sub-section (2), the following sub-sections shall be inserted, namely:-
"(2-A) The Commissioner may require every registered dealer belonging to a class of dealers as may be notified by him to install and use an electronic tax register of such type and description and secured in such manner as may be prescribed, for the purpose of accessing information regarding any matter or transaction which may affect the tax liability of such dealer.
(2-B ) Notwithstanding anything contained in sub-sections (1) to (3) of section 29, every registered dealer falling under sub-section (2-A), shall issue tax invoices or bills of sale, through the electronic tax register, irrespective of the value of the goods sold and such dealer shall be allowed to recover the cost of the electronic tax register, in the manner and subject to such conditions as may be prescribed";
(2) in sub-section (4), for the words "taxable turnover", the words "total turnover" shall be substituted.